- Title: Ms
- Position: PhD Candidate - Department of Accounting and Corporate Governance
- Zheng, Z.R., Patel, C. and Evans, E. (2015) An Experimental Examination of Judgments of Chinese Professional Auditors in Evaluating Internal Control Systems. Corporate Ownership and Control, Volume 12, Issue 4, pp.791-806.
- "An Experimental Examination of Judgments of Chinese Professional Auditors in Evaluating Internal Control Systems", with Chris Patel and Elaine Evans, The 26th Asian-Pacific Conference on International Accounting Issues, Taipei, Taiwan, October, 2014.
- Load: PhD Student Full Time
- Principal supervisor:
- Associate supervisor:
- Date of submission: 03/06/2017
- Thesis title: An Investigation of Whistle-Blowing as an Internal Control Mechanism in China
- Abstract: Global standards setters and national regulators have both recognised the importance of whistle-blowing in preventing and detecting business wrongdoings. In addition, there have been calls from China's regulators to examine how whistle-blowing can be more effective and efficient with particular focus on State-Owned Enterprises (SOEs) and Multinational Enterprises (MEs). The overall aim of this dissertation is to empirically examine the influence of organizational culture, and an important and relevant personality variable, namely, Construal of Self on the likelihood and acceptance of engaging in whistle-blowing in both SOEs and MEs in China. Additionally, another aim of this dissertation is to empirically examine the influence of "holier-than-thou" ethical bias on whistle-blowing. By drawing on specific features of China's social, political and economic environment, this study provides holistic insights into factors at both cultural and personality levels, which may influence professional auditors' ethical judgments in China. This research is not simply an extension of studies conducted in Anglo-American countries, and then applied to the Chinese context. This study provides original contributions to enhance our understanding of whistle-blowing in a unique transitional economy environment. The findings of this study are likely to interest global standards setters, such as the International Auditing and Assurance Standards Board (IAASB), and the International Ethics Standards Board for Accountants (IESBA) in developing global policies on whistle-blowing, and specifically to understand the importance of contextual factors which may influence whistle-blowing. In addition, the findings of this study are also likely to be of interest to national regulators, and contribute to a better match between the unique social, political, and economic environment in a country and in developing relevant policies and procedures on whistle-blowing.